§ 105-509.1. Levy and collection of sales and use tax - regional public transportation authority. - North Carolina Statutes

§ 105‑509.1.  Levy andcollection of sales and use tax – regional public transportation authority.

If the majority of thosevoting in a referendum held pursuant to G.S. 105‑509 vote for the levy ofthe tax, the transportation authority may, by resolution, levy one‑halfpercent (½%) local sales and use taxes within the special district, in additionto any other State and local sales and use taxes levied pursuant to law. Indetermining the results of the election in a multicounty district, all thecounties of the district shall be considered to be one unit but also mustreceive a majority vote in each county, except that if the referendum is passedin one or more but not all of the counties, the counties in which thereferendum was not approved are removed from the special district uponcertification of the election result and the county or counties that approvedthe referendum shall remain in the special district. Except as provided in thisPart, the adoption, levy, collection, administration, and repeal of theseadditional taxes shall be in accordance with Article 39 of this Chapter. Inapplying the provisions of Article 39 of this Chapter to this Article,references to "this Article" mean "Part 4 of Article 43 ofChapter 105 of the General Statutes." Any repeal of the tax shall be doneby the same procedure as its enactment under this section, and in a multicountydistrict a petition for repeal under G.S. 105‑473 shall be judged by thetotal votes in all the counties in the district.  (2009‑527, s. 2(b).)